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Comment Page[s] Explanation
Number
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1 . 1 Registration statement number revised
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2 . Page numbers match to hard copy of marked
version sent under separate cover
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3 . 3 Revised language included
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4 . 6, 24 Affiliation disclosed
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5 . 7 Language revised
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6 . 8 New summary risk factor section included
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7 . 9 Language eliminated from summary and
revised in risk factors
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8 . 9 Language eliminated
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9 . 9 Sentences deleted
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10 . 11, 14 Cross references added.
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11 . 14 Language revised
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12 . 25 Duplicate language removed
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13 . 26 Price added
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14 . We have removed the unaudited balance sheet
as of September 30, 2004.
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15 . We have labeled the statement of operations
from inception (April 16, 2002) as
unaudited.
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16 . We have clarified our disclosure of how we
account for our working interests in the
notes to the unaudited financial
statements.
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